EY Payroll Newsletter

This is our third newsletter of the year, highlighting the recent changes in payroll, social security, and employment and labor law that took place in the second quarter.

We will discuss in detail the benefits available for mothers, the option to work while receiving infant care benefit, and the amendments made to simplified employment regulations. Furthermore, we outline the rules that will come into effect in the second half of 2025 and from January 2026.

In our newsletter, we detail the following changes:

• Government Decree 73/2025 (IV. 10.) on the Employment of Guest Workers Arriving in Hungary for the Purpose of Investment Implementation
• Act X of 2025 on the Amendment of Act LXXV of 2010 on Simplified Employment
• Government Decree 88/2025 (IV. 24.) on the Amendment of Government Decree 35/2024 (II. 29.) on the Implementation of Act XC of 2023 on the General Rules for the Entry and Residence of Third-country Nationals
• Decree 10/2025 (IV. 30.) of the Minister of National Economy on the Work Schedule around Public Holidays in 2026
• Act XIII of 2025 on the Benefits for Mothers under 30 Years of Age
• Act XIV of 2025 on the Allowance for Mothers Raising Two Children
• Act XV of 2025 on the Allowance for Mothers Raising Three Children
• Act XVI of 2025 on Infant Care Benefit, Child Care Benefit, and Foster Parent Childcare Benefit
• Act XXIV of 2025 on the Amendment of Act LXXXIII of 1997 on Compulsory Health Insurance Benefits – Conditions of employment while receiving infant care benefit (CSED)
• Act XXXIV of 2025 on the Discontinuation of the Social Security Booklet and Amendments to Certain Laws Related to Public Education, Social Affairs, Child Protection, and Disability Issues
• Act LIV of 2025 on Certain Tax Liabilities and Amendments to Certain Tax Laws (e.g., Personal Income Tax Act, Social Contribution Tax Act)

At the end of our newsletter, we will summarize the main changes, including their effective dates, in a table format.

If you have any questions about these changes, our colleagues are more than happy to help.  

Government Decree 73/2025 (IV. 10.) on the Employment of Guest Workers Arriving in Hungary for the Purpose of Investment Implementation

Guest workers can reside in Hungary solely for employment purposes within a legally defined timeframe and under specific conditions. To obtain a residence permit for investment implementation work in Hungary, a guest worker must have their employer enter into an agreement with the Government for the investment's implementation and possess the legally required authority guarantee.

In light of the change, guest workers can be employed in Hungary with prior approval for group employment, but only until the investment is implemented and for a maximum duration of one year, provided they comply with legal requirements. To safeguard the Hungarian labor market, the number of guest workers employed for investment implementation purposes will count towards the annual quota for residence permits issued to guest workers.

Another change is that in order to facilitate the employment of third-country nationals living near the border, the extension of the residence permit known as the National Card will be made available to cross-border commuters if they meet the conditions defined by law.

Part of the Decree came into effect on 11 April 2025 (commuters). The group employment approval procedure provisions are effective from 1 July 2025. 

Act X of 2025 on the Amendment of Act LXXV of 2010 on Simplified Employment

The reason for this amendment can be summarized as follows: To ensure the agricultural sector remains operational, it is essential to allow agricultural seasonal workers to work more days under simplified employment arrangements, deviating from the general rules. The legislator aims to address the significant labor demand for seasonal work in agriculture and to enhance the flexibility of casual work across all sectors of the national economy.

According to the amendment, if an employee engages in agricultural seasonal work multiple times within a calendar year, the total duration of these employment relationships can exceed one hundred and twenty days by an additional ninety days.

However, for these additional 90 days, the simplified employment scheme will be subject to higher tax liabilities: According to Section 7 (2) (a) of the Act on Simplified Employment, for agricultural seasonal work exceeding 120 days as specified in Section 1 (4a), the amount of the employer's contribution for each calendar day of employment per employee is 1.125 percent of the minimum wage effective on the first day of the relevant month.

Casual work arrangements between employers and the employees can be established

a) for a maximum of five consecutive calendar days in total, and

b) for a maximum of fifteen calendar days in total within one calendar month, for a fixed term.

- The annual limit of 90 days for casual work between an employer and an employee has been removed.

It is an important addition that regardless of the time of notification of simplified employment, the tax liability must be fulfilled at the rate in effect on the day of work.

-          Therefore, it is not possible to abuse the situation by having the employer register the employee for a longer period in advance, under more favorable tax conditions.

The amendments must be applied to employment relationships after 31 December 2025.

Regarding the changes in the rules of simplified employment, we also draw attention to the provisions effective from 1 July 2025, according to which from this date it must be examined from the employee's side (and not exclusively in the context of the employee-employer relationship) how many days the given employee has worked in simplified employment in a given year. From 1 July 2025, the maximum amount will be 120 days, the counting of which must start from 1 July, so the number of days in simplified employment before the 30^th of June is not included.

It will be the employer's task and responsibility to check on the electronic interface established for this purpose where the employee stands in the 120 days worked. The interface is currently under development.

Government Decree 88/2025 (IV. 24.) on the Amendment of Government Decree 35/2024 (II. 29.) on the Implementation of Act XC of 2023 on the General Rules for the Entry and Residence of Third-country Nationals

The insights gained from the immigration authority's application of the law have prompted the need to amend the Government Decree, while practical experiences acquired during the authorization procedure have driven modifications to the regulations concerning the housing of guest investors in Hungary.

For employers hiring third-country nationals, it is important to be aware of the following key modifications regarding Government Decree 88/2025:

-          In the visa application process, third-country nationals are required to provide the address of a legitimate domestic accommodation as their place of stay in Hungary. This requirement took effect on 25 April 2025.

-          In the procedure for obtaining a residence permit for guest investors, the authorized representative acting on behalf of the guest investor may also provide their Hungarian address or the address of their Hungarian headquarters. This address can be recognized as the guest investor's place of stay in Hungary. The provision became effective on 25 April 2025.

-          For the issuance and extension of the White Card, a third-country national's livelihood in Hungary is considered proven if their lawful income reaches or exceeds a net amount of EUR 3,000 per month for at least six months prior to submitting the application for the residence permit. They must maintain this income level throughout their stay in Hungary. This requirement will take effect on 15 July 2025.

-          During deportation and repatriation processes, efforts must be made to minimize costs for the third-country national. This will come into effect on 15 July 2025.

-          According to Sections 139 (1), 27 (2), 29 (2), and 32 (2) of the Act, an employer fulfills the requirement of generally expected behavior if they fully comply with the reporting obligation to the immigration authority and can demonstrate that:

o   a) They informed the guest worker, in a language they understand, about the immigration-related legal consequences of terminating the employment relationship, the obligation to leave the country, and the associated sanctions before the employment relationship ends, and

o   b) They provided a ticket for the guest worker to their country of origin or the destination indicated in the guest worker's residence permit application, or the guest worker presented such a ticket.

-          Additionally, according to Sections 27 (2), 29 (2), and 32 (2) of the Act, an employer also meets the requirement of generally expected behavior if they fully comply with the reporting obligation to the immigration authority and can prove that:

o   a) They informed the guest worker, in a language they understand, about the immigration-related legal consequences of terminating the employment relationship, the obligation to leave the country, and the related sanctions before the termination of the employment relationship, and

o   b) the guest worker did not leave Hungary for the following reasons:

§  ba) The guest worker left their reported accommodation for an unknown location before the departure date, and the employer could not establish contact with them, or

§  bb) According to Sections 28 (11) or 31 (8) of the Act, the employer verified the fact of the guest worker changing employers. This will take effect on 15 July 2025.

-          Applications for issuing or extending a residence permit—unless otherwise specified by the Act or this decree—can be submitted no earlier than 90 days before the planned start of the stay or, in the case of an extension, before the residence permit expires. This will come into effect on 15 July 2025. 

Decree 10/2025 (IV. 30.) of the Minister of National Economy on the Work Schedule around Public Holidays in 2026

The work schedule around public holidays in 2026, deviating from the regular calendar work schedule, is as follows:

• 10 January 2026, Saturday - working day
  2 January 2026, Friday - rest day
  
  
• 8 August 2026, Saturday - working day
  21    August 2026, Friday - rest day
  
  
• 12 December 2026, Saturday - working day
  24    December 2026, Thursday - rest day

This Decree is effective from 1 January 2026.

Act XIII of 2025 on the Benefits for Mothers under 30 Years of Age

Since 1 January 2023, mothers who give birth before turning 30 have been exempt from personal income tax. Initially, this exemption was conditional, but with the recent amendment, it now also applies to mothers concerning the children they already have. Furthermore, the exemption covers the entire income rather than being limited to the average wage.

A mother under the age of 30 qualifies for the benefit if she is entitled to family allowance

a) for her biological or adopted child according to Section 29/A (3) a) of the Personal Income Tax Act, or

b) for her fetus according to Section 29/A (3) b) of the Personal Income Tax Act.

This amendment is significant in two ways: it allows claims for children born before 31 December 2022, and removes any upper income limit, thus applying to the entire income. Other detailed rules regarding the benefits for mothers under 30 remain unchanged.

The benefits outlined in Act XIII of 2025 can first be claimed for income earned after 31 December 2025. For employment income, this applies to earnings accounted for after that date.

This law is effective from 1 January 2026.

Act XIV of 2025 on the Allowance for Mothers Raising Two Children

Individuals claiming the allowance for mothers raising two children can deduct the amount of the allowance from their consolidated tax base as determined by Section 29 of Act CXVII of 1995 on Personal Income Tax.

A woman qualifies as a mother raising two children if she is a biological or adoptive parent and meets one of the following criteria:

a)      She is entitled to family allowance for the child she is raising as per Act LXXXIV of 1998 on Family Support, or

b)      She is no longer entitled to family allowance but was eligible for at least 12 years. In this case, the total number of children under both criteria must be two, with the child under criterion b) being considered the same as the child for whom the family allowance entitlement ceased due to the child's death.

The detailed rules for the allowance for mothers raising two children (including the application process and eligible incomes for claims) are the same as the existing NÉTAK rules (allowance for mothers raising four or more children).

This law is effective from 1 January 2026, with the following phased introduction:

Mothers under 40 with two children can first claim the allowance based on income acquired after 31 December 2025 that forms the basis of the allowance, and in the case of employment income, for income accounted for the period after 31 December 2025.

If the mother of two children has already turned 40 on 1 January 2026, but has not yet turned 50 on 1 January 2027, she can first claim the allowance for her income acquired after 31 December 2026 that forms the basis of the allowance, and in the case of employment income, for income accounted for the period after 31 December 2026.

If the mother of two children has already turned 50 on 1 January 2027, but has not yet turned 60 on 1 January 2028, she can first claim the allowance for her income acquired after 31 December 2027 that forms the basis of the allowance, and in the case of employment income, for income accounted for the period after 31 December 2027.

Those eligible mothers who has already turned 60 on 1 January 2028, can first claim the allowance for their income that forms the basis of the allowance acquired after 31 December 2028, and in the case of employment income, for income accounted for the period after 31 December 2028.

Act XV of 2025 on the Allowance for Mothers Raising Three Children

Individuals claiming the allowance for mothers raising three children can deduct the amount of the allowance from their consolidated tax base as per Section 29 of Act CXVII of 1995 on Personal Income Tax.

A woman qualifies as a mother raising three children if she is a biological or adoptive parent and meets one of the following criteria:

a)         She is entitled to family allowance, or

b)         She is no longer entitled to family allowance but was eligible for at least 12 years. In this case, the total number of children under both criteria must be three.

The detailed rules for the allowance for mothers raising three children (including the application process and eligible incomes for claims) are the same as the already known NÉTAK rules and the allowance for mothers raising two children.

The allowance can first be claimed for income acquired after 30 September 2025 that forms the basis of the allowance, and in the case of employment income, for income accounted for the period after 30 September 2025.

Based on discussions to date, we would like to emphasize that the allowance for mothers raising three children can be claimed for the month of October if the payroll is processed in early November. It cannot be applied, for example, in situations where overtime for August or previous quarterly commissions is accounted for retroactively. These payments must be processed using regular tax accounting methods, as they do not pertain to October and cannot be provided tax-free.

This law is effective from 1 October 2025.

Act XVI of 2025 on Infant Care Benefit, Child Care Benefit, and Foster Parent Childcare Benefit

Individuals receiving infant care benefit (CSED), child care benefit (GYED), foster parent childcare benefit (ÖFD), or multiple of these benefits can deduct the benefit amount from their consolidated tax base.

These benefits are exempt from personal income tax = the allowance equals the amount of the benefit.

The allowance is automatically applied by the paying institution – the Treasury – during the payment process, so no tax advance declaration is required. It is also not optional for the recipient to choose whether to apply the tax exemption or not.

The allowance can be first applied to infant care benefit (CSED), child care benefit (GYED), and foster parent childcare benefit (ÖFD) amounts disbursed after 30 June 2025, meaning the allowance can be claimed for benefits paid in July for June 2025. Therefore, the payer must already indicate the allowance in the tax and contribution declaration for June 2025.

The family allowance for the 10% pension contribution can only be applied in the case of child care benefit, based on a tax advance declaration submitted to the paying institution, as there is no contribution obligation for infant care benefit and foster parent childcare benefit.

We emphasize that since the law refers to disbursement, in a way that differs from usual practices, benefits paid after 1 July 2025 are tax exempt regardless of the month which the benefit pertains to. For example, if the applicant initiates the request for infant care benefit for a child born in May only after 1 July, the benefit will be completely tax-free, as the application is within the six-month claim period, and the payment is made after 1 July.

This law is effective from 1 July 2025.

Act XXIV of 2025 on the Amendment of Act LXXXIII of 1997 on Compulsory Health Insurance Benefits – Conditions of employment working while receiving infant care benefit (CSED)

The aim of the bill is to help mothers with young children to return to work by ensuring that the mother can freely decide whether to continue her gainful activity alongside child-rearing after the child reaches the age of three months.

Infant care benefit is not granted to the insured person if they engage in gainful activity in any legal relationship – except for foster parent employment – within 90 days of the child's birth.

If the person entitled to infant care benefit engages in gainful activity in any legal relationship – except for foster parent employment – after the period specified in Section 41 has expired, the amount of the infant care benefit is 70% of the calendar daily base established according to points a) and b) of Subsection (1), and Subsection (4c).

Since the Labor Code has not yet reflected the changes regarding the termination of maternity leave, we recommend that employers introduce a separate form for the termination of maternity leave and apply the provisions for the termination of unpaid leave until the termination of maternity leave is also regulated in the legislation. It is also recommended to include the possibility of working while receiving infant care benefit in the maternity leave application, considering the applicant’s obligation to report any changes that may affect the payment or amount of the benefit. The form for reporting changes is available on the website of the Hungarian State Treasury under the title Data change notification.

Also, as we will later discuss the forms available on the Hungarian State Treasury's website, the Paying agent data reporting XML description has been updated in connection with performing gainful activity while receiving infant care benefit, as well as the form titled Health insurance cash benefits and Accident-related sick pay register.

This law is effective from 1 July 2025.

Act XXXIV of 2025 on the Discontinuation of the Social Security Booklet and Amendments to Certain Laws Related to Public Education, Social Affairs, Child Protection, and Disability Issues

Amendment of Act LXXXIII of 1997 on Compulsory Health Insurance Benefits

If the insured person's insurance relationship terminates during the disbursement of infant care benefit, foster parent childcare benefit, or child care benefit, the health insurance provider competent based on the employer's registered office at the time of termination will continue the payment. If the insured person changes employers during the payment period, the new employer's designated authority - determined according to point a) or b) of paragraph (2c) -  will continue the payment.

The Act on Compulsory Health Insurance Benefits is supplemented by Section 79/C:

Section 79/C: If the payer needs to obtain data on previously paid health insurance benefits or accident sick pay, as well as insurance periods, during the assessment of a health insurance benefit or accident sick pay application, the payer will request these data from the electronic interface operated by the health insurance provider.

This law is effective from 1 January 2026.

Amendment of Act XXXIX of 1998 on the Financial Foundations of Social Security and the State Supervision of Social Security Bodies

The paper-based versions of social security booklets (‘TB kiskönyv’) will be discontinued, and digital social security booklets (“e-TB kiskönyv”) will be introduced.

The regulation is supplemented with Section 9/A:

The health insurance body will maintain electronic records of insurance relationships, health insurance benefits and accident sick pay for each insured person in the form of electronic social security booklets, for the purpose of enforcing claims related to health insurance benefits.

Payers will request data from the e-TB booklet via the interface specified in Section 9/B, and insured persons can access their data through the Patient Journey service operated by the health insurance body.

The electronic social security booklet will contain the following data for natural persons with a social security number (TAJ):

a)      Personal identification data and social security (TAJ) number of the insured person

b)      Regarding the insurance relationships of the insured individual:

ba) Employer's name and tax number

bb) Legal code of the insurance relationship

bc) Duration of the insurance relationship

bd) Duration of suspension of the insurance relationship

be) Job title (FEOR) according to the insurance relationship

bf) Working hours according to the insurance relationship

c)      Regarding health insurance benefits and accident sick pay for the insured person

ca) Legal basis of the benefit

cb) Duration of the benefit payment

cc)   Basis of the benefit per calendar day

cd)     Name of the authority establishing the benefit

ce) Employer's name and tax number if the benefit was established by the health insurance provider

cf) For child nursing sick pay, infant care benefit, child care benefit, and foster parent childcare benefit, the child's birth name, place and date of birth, and social security (TAJ) number, if the child has one.

The provision is supplemented with Section 9/B:

The payer can request the e-TB booklet data specified in Section 9/A (3) from the electronic interface created and operated by the health insurance body, following electronic identification, if the Treasury is listed as a disburser in the official register under Section 9 (18) and (19).

On the query interface, the disburser is only entitled to access the data of insured persons who are in an insurance relationship with the employer operating the paying agency at the time of the query.

This law is effective from 1 January 2026.

Act LIV of 2025 on Certain Tax Liabilities and Amendments to Certain Tax Laws

Amendment of Act CXVII of 1995 on Personal Income Tax

Section 11 of the Personal Income Tax Act is supplemented with the following subsection (5):

Individuals who are eligible for pension benefits in their own right under the Act on the Eligibility to Social Security Benefits and the Funding for These Services and claim the allowance for mothers raising two children, the allowance for mothers raising three children, or the allowance for mothers raising four or more children, shall file a tax return regarding their income subject to the benefit only if the income obtained under the title qualifying for the benefit does not come from a disburser or if, based on Section 46 (4), the disburser would otherwise not be obliged to withhold tax advances, and the total annual income serving as the basis for this income exceeds four times the annual average wage.

This provision comes into effect on 1 January 2026.

Order of claiming tax base allowances 

From 1 July 2025:

a)      Allowance for mothers raising four or more children

b)      Infant care benefit, child care benefit, and foster parent childcare benefit

c)      Allowance for young people under 25

d)      Allowance for mothers under 30

e)      Personal allowance

f)       First married couples’ allowance

g)      Family allowance

From 1 October 2025:  

h)     Allowance for mothers raising four or more children, or allowance for mothers raising three children

i)        Infant care benefit, child care benefit, and foster parent childcare benefit

j)        Allowance for young people under 25

k)      Allowance for mothers under 30

l)        Personal allowance

m)   First married couples’ allowance

n)      Family allowance

If the eligibility of a mother raising a child for the allowance for mothers raising three children or the allowance for mothers raising four or more children changes after 1 October 2025, and this change applies to the entire period until the end of the year, the allowance can be claimed based on the allowance amount deductible on 1 October 2025. In such cases, there is no need to make a new tax advance declaration or to allocate the income serving as the basis for the benefit between different entitlements.

From 1 January 2026:

a)    Allowance for mothers under 30

b)    Allowance for mothers raising four or more children, allowance for mothers raising three children, or allowance for mothers raising two children

c)      Infant care benefit, child care benefit, and foster parent childcare benefit

d)      Allowance for young people under 25

e)    Personal allowance

f)     First married couples’ allowance

g)      Family allowance  

If the eligibility of a mother raising a child for the allowance for mothers raising four or more children, the allowance for mothers raising three children, the allowance for mothers raising two children, or the allowance for mothers under 30 applies to the entire year based on multiple consecutive entitlements, she can claim the allowance for the full year based on the entitlement applicable on the first day of the year. If there are multiple such entitlements, they can be claimed based on the mother's choice. In those cases, there is no need to submit a new tax advance declaration or to allocate the income serving as the basis of the allowance between different entitlements.

Further amendments impacting the personal income tax legislation from 1 January 2026:

Section 8.44 of Annex 1 of the Personal Income Tax Act is amended to replace the text "300 W power" with "750 W power," allowing electric bicycles with a power of up to 750 W to be provided for private use tax-free. This provision comes into effect on 1 January 2026.

Amendment of Act LII of 2018 on Social Contribution Tax

Under the new Subsections (1a) and (1b) of Section 5 of the Social Contribution Tax Act, social contribution tax liability arises for individuals who are eligible for pension benefits in their own right under the Act on the Eligibility to Social Security Benefits and the Funding for These Services, and claim the allowance for mothers:

-          For the portion of the income exceeding four times the annual average wage, provided by the same disburser in the given year, which forms the basis of allowance for mothers and from which the payer would otherwise be obliged to withhold tax advance in accordance with the provisions of the Personal Income Tax Act – the disburser is subject to paying the tax liability.

-          For the portion of the income exceeding four times the annual average wage, which forms the basis of the allowance for mothers and does not come from a disburser or from which the disburser would otherwise not be obliged to withhold tax advance in accordance with the provisions of the Personal Income Tax Act – the individual is subject to paying the tax liability.

The same disburser refers to another payer that qualifies as a related company under the Act on Corporate Tax and Dividend Tax.

The disburser declares and pays the social contribution tax as a liability for January of the following year, and in the case of the same disburser, the tax liability can be fulfilled by the payer of choice. The disbursers qualifying as the same payer are jointly and severally liable for fulfilling the obligation.

If an individual who is eligible for pension benefits in their own right under the Act on the Eligibility to Social Security Benefits and the Funding for These Services and claims the allowance for mothers is responsible for the tax payment, they determine, declare, and pay the tax in their personal income tax return or in the personal income tax return prepared using the tax return proposal by the state tax and customs authority by the deadline prescribed for the return.

The individual is not obliged to determine and declare the income forming the basis of the allowance for mothers if the total amount of her income in the given year does not exceed four times the annual average wage.

This provision comes into effect on 1 January 2026.

Amendment of Act CXXII of 2019 on Eligibility to Social Security Benefits and on Funding for These Services

A person receiving child care benefit who does not qualify as insured is entitled to the family contribution allowance according to the rules of this legislative provision – thus the contribution allowance can also be applied to child care benefit based on passive entitlement.

This provision comes into effect on 1 July 2025.

Update of documents used in health insurance services and disburser operations 

In April, the Hungarian State Treasury published its information notice for social insurance payers  regarding the updated Paying agent information and Data verification sheet forms. The entire information has been updated with the legislative changes that occurred in the meantime, all examples have been revised, reworked, and supplemented, and the forms standardized for social insurance payers have been reviewed. To reduce the administrative burden of employers acting as social security paying agents, the provisions for maintaining forms and preserving documents have also been amended. The "Data Verification Sheet" has been completely renewed, and a detailed completion guide has been prepared for it.

In May, the latest information notice arrived for social insurance payers regarding the necessary form modifications due to the so-called "CSED extra" measures.  This includes the modification of the Paying agent data reporting XML description and the Health insurance cash benefits and Accident-related sick pay register forms.

Updated Information booklets on the tax authority’s website

In May, the tax authority updated its information booklet outlining the rules for simplified employment, and included the changes to the Act on Simplified Employment, taking effect on 1 July 2025, in its information notice. Additionally, a press release detailing the new calculation was published on the tax authority's website at the end of June.

A detailed information booklet on personal income tax base allowances was also published on the tax authority’s website, presenting the current rules regarding the following: allowance for mothers raising four or more children, infant care benefit, child care benefit, foster parents childcare benefit, allowance for young people under 25, allowance for mothers under 30, personal allowance, first married couples allowance, and family allowance. Here, attention should primarily be paid to the tax benefits related to infant care benefit, child care benefit and foster parent childcare benefit as new allowances effective from 1 July 2025, as well as the order of their application.

The tax authority also issued information on the application of infant care benefit, child care benefit, and foster parents childcare benefit, as well as details regarding the increase in the family allowance effective from 1 July 2025, and who needs to submit a new declaration to the payer.

Changes Affecting Mutual Fund Contributions

Starting from 1 July 2025, the following provisions of Act XCVI of 1993 on Voluntary Mutual Insurance Funds are amended:

• Contributions to mutual insurance funds will become more accessible. According to the change, there will no longer be a 180-day waiting period for their use; the accumulated and uploaded amount will be immediately available to the users.
• A new spending category has been introduced for mutual insurance fund contributions. Previously, contributions could be used for textbooks, school supplies, clothing, tuition fees for university students, dormitory fees, and rent up to the minimum wage. With the new changes, all electronic devices that aid learning—especially portable computers, desktop computers, and their accessories (monitor, printer, copier, scanner)—can now be included.
• Regarding the start of the school year, the time limit for using mutual fund contributions has been abolished. From now on, the specified products can be accounted for through the fund at any time throughout the year, up to the minimum wage.

Summary table of the most important changes: